ROJAS CORPORATION Comparative Balance Sheets December 31 2020 Cash $14.900 Accounts receivable 21,700 Land 20,000 Buildings 70,300 Accumulated depreciation-buildings (15,100) Total $111,800 2019 $10,800 23,200 26,200 70,300 (10,500) $120,000 Accounts payable Common stock Retained earnings Total $12,700 74,600 24,500 $111,800 $27.900 73,800 18,300 $120.000 Additional information: 1. 2 Net income was $23,100. Dividends declared and paid were $16,900. No noncash investing and financing activities occurred during 2020, The land was sold for cash of $4,600 3 Prepare a statement of cash flows for 2020 using the indirect method. (Show amounts that decrease cash flow with either a -sign eg.-15,000, or in parenthesis eg. (15,000).) ROJAS CORPORATION Statement of Cash Flows Adjustments to reconcile net income to > $ C. > e Textbook and Media Compute free cash flow (Enter negative amount using either a negative sign preceding the number eg.-45 or parentheses eg.(45) Free cash flow $